Ethical Performance
inside intelligence for responsible business


climate change reporting ‘needs to improve’

September 2007

Climate change disclosure by Australian corporates could be significantly improved, reports the Association of Chartered Certified Accountants of Australia and New Zealand.

The conclusions are published in research based on climate change criteria originating from standards developed by FTSE4Good’s climate change advisory committee. The criteria are in three categories – governance and management; data and indicators; and performance and transformational efforts.

The report is the second of three research investigations into sustainability reporting and disclosure trends in Australia.

On the plus side, the association said there were some high-quality disclosures on climate change from a few companies.

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